IHT in Discretionary Trusts 2 Credits
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IHT calculation in discretionary trusts can be complex within the relevant property regime.
When calculating the entry charge, trustees must consider whether the trustee or the donor paid the taxes and whether the tax charge should be on the net or gross amount. There are complications, such as the requirement to value the transferred assets at a 'loss to donor' and the related property rules, which can make it difficult for the entry charge to capture the market value of the assets transferred into the trust. The tax implications of exit charges can be equally complex when trustees pay taxes.
Key topics covered in this online webinar are:
In this CPE webinar, we will examine the entry, exit, and 10-year charges inside a relevant property regime trust, with examples and case studies illustrating how those charges should be calculated.
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Meg Saksida BA FCA CTA (Fellow) TEP is a lecturer, writer, editor and examiner with a speciality in UK private client tax. Meg wrote and co-wrote the following technical manuals for Claritax books: Inheritance tax- lifetime transfers and the death estate, Income tax- The annual, and Capital gains tax- The annual. She is also a regular contributor to a number of UK tax publications including Tax Adviser, Taxation and TaxInsider and is an examiner and external examiner for four UK tax papers.
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To maintain compliance, you must adhere to the guidelines set by NASBA and other regulatory bodies, which include attending the full duration of the webinar, participating in interactive elements, and completing any post-webinar evaluations or assessments.
After successfully attending a live webinar and fulfilling all participation requirements, you can access and download your completion certificates from your account dashboard on our platform. These certificates are recognized by NASBA, IRS, CFP Board, HRCI, SHRM, Payroll Org, FP Canada, and 25+ other regulatory bodies for compliance and reporting purposes.
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